In a medium sauce pan melt butter

Whisk in flour, cook on medium-high for a minute to cook the flour

Whisk in the milk, lower heat to medium..whisking occasionally.

Mixture will thicken as it starts to boil. Take off heat when it comes to a boil

Stir in chopped dried beef and ground pepper

Serve over biscuits, toast, or mashed potatoes

Note: I use the dried beef in a jar found in grocery isle by canned tuna.. dried beef is very salty, I do not initially add salt, taste first